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Consider the production cost information for Mama Italiano Sauce given below: Ma

ID: 2758689 • Letter: C

Question

Consider the production cost information for Mama Italiano Sauce given below:

Mama Italian Sauce

Production Cost Budget

April 2008

Production - Jars of sauce

20,000

Ingredient cost (variable)

$16,000

Labor cost (variable)

9,000

Rent (fixed)

4,000

Depreciation (fixed)

6,000

Other (fixed)

1,000

Total

$36,000

The company is currently producing and selling jars of sauce The jars of sauce sell for $4 per jar. The company is considering lowering the price to $3.70 per jar. Suppose this action will increase sales. What is the incremental costs associated with producing an extra 71,750 jars of sauce?

Mama Italian Sauce

Production Cost Budget

April 2008

Production - Jars of sauce

20,000

Ingredient cost (variable)

$16,000

Labor cost (variable)

9,000

Rent (fixed)

4,000

Depreciation (fixed)

6,000

Other (fixed)

1,000

Total

$36,000

Explanation / Answer

Additional Production 20000 71750 units ingredient cost (variable) 16000 57400 labor cost (variable) 9000 32287.5 rent fixed 4000 0 depriciation (fixed) 6000 0 other (fixed) 1000 0 Total incremental cost 89687.5

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